United States · United States Congress · 25 February 1985
Authorizes the Armored Force Monument Committee, the United States Armor Association, the World Wars Tank Corps Association, the Veterans of the Battle of the Bulge, the 11th Armored Cavalry Regiment Association, the Tank Destroyer Association, the 1st, 2nd, 3rd, 4th, 5th, 6th, 7th, 8th, 9th, 10th, 11th, 12th, 13th, 14th, and 16th Armored Division Associations, and the Council of Armored Division Associations to erect a memorial in or near Arlington National Cemetery, Virginia, to honor and commemorate the American Armored Force. Directs the Secretary of the Interior, with the approval of the National Commission of Fine Arts and the National Capital Planning Commission, to select the site and approve the design and plans. Obligates the United States to expenses of maintenance only. Requires the commencement of the erection of the memorial within five years with a certification of sufficiency of funds necessary before commencement.
United States · United States Congress · 21 February 1985
Authorizes the President, on behalf of the Congress, to present a gold medal to the family of Harry Chapin in recognition of Harry Chapin's efforts to address issues of world hunger. Authorizes appropriations. Authorizes the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal.
United States · United States Congress · 21 February 1985
Administrative Law Judge Corps Act - Amends Federal law to establish, in Washington, D.C., an Administrative Law Judge Corps (the Corps) comprised of all current administrative law judges. States that the chief administrative law judge shall be the chief administrative officer of the Corps as well as its presiding judge. Specifies the qualifications for chief judge. States that such judge shall be appointed by the President, with the advice and consent of the Senate. Directs the chief judge to submit a written report to the President and the Congress. Establishes divisions (to number between four and ten) within the Corps, with each division headed by a division chief judge appointed by the President, with the consent of the Senate. Identifies initial divisions and their respective areas of jurisdiction. Specifies qualifications required for division chief judges. States that the Corps' policymaking body shall be the Council of the Corps (the Council), comprised of the chief judge and the division chief judges. Authorizes the Council to approve or disapprove: (1) the assignment of judges to divisions; (2) creation, abolition, or reorganization of divisions; and (3) re-assignments of division chief judges. Authorizes the Council to determine matters of general Corps policy, including: (1) the issuance of regulations for Corps proceedings; (2) creation or abolition of divisions or regional offices; (3) contractual transactions; and (4) delegation of functions to division chief judges. Establishes a Judicial Nomination Commission (the Commission) to submit a list of qualified nominees for positions of chief judge and division chief judges. Specifies officials who shall appoint a member to the Commission. Sets the terms of initial Corps appointments and the procedure for filling vacancies. Prescribes a procedure for recommending appointments to the President. Directs the Corps to appoint new judges from a register maintained by the Office of Personnel Management. Confers jurisdiction upon members of the Corps to adjudicate cases under specified sections of the Administrative Procedure Act. Requires cases arising under such sections to be referred to the Corps. Directs the Council to issue regulations for assigning such cases. Provides guidelines for the removal and discipline of administrative law judges. Establishes a Complaints Resolution Board within the Corps to recommend action upon complaints against the official conduct of judges. Details the membership of such Board and the procedures to be followed. Declares Board proceedings and the contents of complaints to be privileged and confidential. Exempts documents and reports considered by the Board from the disclosure and publication requirements of the Freedom of Information Act. Exempts the Board from compliance with the public meeting requirements of specified Federal law. Authorizes appropriations.
United States · United States Congress · 21 February 1985
High Technology Research and Scientific Education Act of 1985 - Title I: The Credit for Increasing Research Activities - Amends the Internal Revenue Code to make permanent the tax credit for research and development (R&D) expenditures. Modifies the definition of qualified research for purposes of the R&D credit to narrow the category of eligible activities for which the credit is allowable. Provides that in-house and contract research expenses paid or incurred by a regular corporation (not an S corporation, a personal holding company, or a service corporation) will constitute qualified research expenses for R&D credit purposes if the corporation undertakes the research with the intention to use the result thereof in the active conduct of a present or future trade or business. Provides that in the case of research being conducted in partnership form, research expenses will constitute qualified research expenses if they are incurred by the partnership in carrying on a trade or business as applied at the partnership level, and the credit is apportioned among the partners in accordance with general partnership rules. Provides exceptions to this general rule where: (1) there is a joint venture enterprise of regular corporations; or (2) not all of the members of the joint venture are regular corporations, but each member's own trade or business would satisfy the trade or business test with respect to the partnership's research expenditures. Provides that for these two exceptions the research expenses will flow through to the partners, with the trade or business test being applied at the partner level. Title II: Promotion of University Research and Scientific Investigation - Establishes a new income tax credit equal to 20 percent of that portion of a corporation's payments to universities (and other qualified non-profit tax-exempt organizations for basic research) which exceeds a fixed, historical "minimum university basic research" floor. Defines the "minimum university basic research" floor as one percent of the annual average of the corporate taxpayer's combined qualified in-house research expenses, contract research expenses and university basic research payments for the base period composed of the period from 1981 through 1983. Provides that the amounts of research expenses which fall below the floor shall remain eligible for the present R&D credit and are included in the corporation's base period for purposes of calculating the present R&D credit. Treats the amounts which exceed the "minimum university basic research" floor as ineligible for the present R&D credit and excludes such amounts from the corporate taxpayer's base year research expenses for purposes of calculating the corporations R&D credit under present law. Provides that a corporation's payments to universities for basic research that is eligible for the new tax credit shall be reduced to the extent that the corporation's general (i.e., not designated for research purposes) charitable giving to all universities falls below historical levels (the annual average of undesignated payments for three of the immediately preceding four years as selected by the taxpayer). Makes additions to the list of organizations to which corporate payments for basic research may be made and be eligible for the tax credit. Allows a corporation an income tax deduction for contributions of scientific or technical property to an institution of higher education. Defines scientific property to mean tangible personal property (including computer software) used in a trade or business, which is donated for the direct education of students or faculty, for research and experimentation, or for research training in the United States in mathematics, the physical, biological, or chemical sciences, engineering, or advanced computer sciences. Sets forth a formula for determining the amount of the allowable deduction for contributions of scientific property. Provides for an income tax exclusion for the scholarships, fellowship grants, student loan forgiveness, or stipends of a graduate student in mathematics, engineering, computer science, or the physical or biological sciences. Provides that such tax exclusion is not forfeited merely because the student is required, as a condition of the scholarship or fellowship, to perform future service in teaching or research.
United States · United States Congress · 20 February 1985
Amends the Federal Tort Claims Act to allow members of the armed forces to bring claims for damages against the United States for personal injury or death arising out of medical or dental care furnished by a Department of Defense hospital.
United States · United States Congress · 20 February 1985
Hate Crime Statistics Act - Directs the Attorney General to include within the Uniform Crime Reports the incidence of the intentional destruction of religious property (robbery, burglary, theft, arson, vandalism, and trespass) and offenses against persons and property committed to express racial, ethnic, or religious prejudices (homicide, assault, robbery, burglary, theft, arson, vandalism, and trespass).
United States · United States Congress · 19 February 1985
Amends the Peace Corps Act to declare that it is U.S. policy and a purpose of the Peace Corps to provide opportunity for service in the Peace Corps to at least 10,000 persons by the end of FY 1989 and thereafter. Directs the President to report to the Congress on plans to carry out such policy.
United States · United States Congress · 19 February 1985
Liberty Double-Eagle Bullion Coin Act - Requires the Secretary of the Treasury to mint and issue gold double-eagle coins. Sets forth specifications for and the design of such coins. Makes such coins legal tender. Permits the sale of such coins at a price equal to the cost of minting and issuing such coins plus a surcharge equal to the amount by which the fair market value of gold bullion held by the United States and used in the minting of the coins exceeds the statutory maximum value of any gold certificates outstanding against the bullion. Requires the revenue from such surcharges to be used to reduce the national debt. Authorizes appropriations.
United States · United States Congress · 7 February 1985
Automobile Fuel Efficiency Amendments of 1985 - Title I: Amendments to Motor Vehicle Information and Cost Savings Act - Amends the Motor Vehicle Information and Cost Savings Act to require the Administrator of the Environmental Protection Agency to consult with the Secretary of Energy before establishing testing and calculation procedures for measuring automobile fuel economy. Authorizes (currently, directs) the Administrator to require fuel economy tests in conjunction with emissions tests conducted under the Clean Air Act. Directs the Administrator to measure a sampling of production passenger automobiles for each model type and year during the first month of manufacture for sale. Requires the adjustment of average fuel economy standards when necessary. Requires manufacturers to reflect any changes in such standards on automobile labels not more than 90 days after such changes are available. Requires that Federal testing and calculation procedures be repeated over a period of years to monitor automobile performance in use to determine the extent of decline in fuel economy. Directs the Administrator to periodically review procedures for testing fuel economy. Increases fuel economy standards for model years 1988 through 1995 and thereafter. Authorizes the Secretary of Transportation, by rule, to amend such standards to a level determined feasible. Establishes the average fuel economy standard for automobiles which are not passenger automobiles (light trucks) for model years 1988 through 1995 and thereafter. Exempts manufacturers of less than 10,000 light trucks per year from such standards. Conditions such exemption upon the Secretary's establishing alternative standards. Directs the President to promulgate rules requiring light trucks used by the Federal Government to meet average fuel economy standards. Directs the Administrator to update the booklet containing fuel economy data at least twice a year. Directs the Secretary of Energy to distribute at least 100 booklets each year to each dealer and additional numbers if requested. Directs the Secretary of Transportation to award fuel efficiency incentive grants to States which have in effect qualified revenue-raising measures designed to encourage automobile fuel efficiency. Vests jurisdiction in the U.S. district courts for injunctive enforcement of labeling and mileage guide requirements. Directs the Secretary, within two years of enactment of this Act, to submit suggestions to the Congress for additional legislation to carry out its purposes and the purposes of the Motor Vehicle Information and Cost Savings Act. Requires the Director of the Office of Technology Assessment to determine whether manufacturers are likely to comply with the revised average fuel economy standards without new incentives. Requires the Director to suggest cost-effective incentives if necessary to assure compliance. Requires the Secretary to promulgate test procedures for determining the relative fuel economy of automobile tires. Directs the Secretary to prescribe labeling rules applicable to all tires for which test procedures are established and requires manufacturers to comply with such rules. Sets forth civil penalties for violations of such labeling requirements and vests jurisdiction in the U.S. district courts to restrain such violations. Title II: Amendments to Internal Revenue Code Relating to Compliance With Average Fuel Economy Standards by Automobile Manufacturers - Amends the Internal Revenue Code to impose a low average fuel economy excise tax on automobile manufacturers for model years 1988, 1991, and 1995. Allows a credit against such fuel economy tax for manufacturers who exceed the average fuel economy standard. Sets forth conforming amendments for provisions of this title.
United States · United States Congress · 7 February 1985
Summer Youth Employment, Training, and Education Act of 1985 - Amends the Job Training Partnership Act (JTPA) to require the addition of an education component to the summer youth employment and training programs under part B of title II (Training Services for the Disadvantaged) of JTPA. Requires that each service delivery area (SDA) be allotted an amount equal to at least 90 percent of the amount available to such area for the summer youth program in the preceding fiscal year. Requires ratable reductions in the allocation to each SDA if appropriations are not sufficient to provide such amount to each SDA. Requires that allotments to States and allocations to SDAs be: (1) made in accordance with provisions for prompt allocation of funds; and (2) available for planning purposes before the beginning of the summer months for which allotted and allocated. Requires that summer youth program funds be used so that participants spend a portion of their time on individualized, self-paced, remedial and basic academic and functional competency development and achieve specified types of performance standards established and developed in each SDA. Requires that the portion of a participant's time spent on such competency development be in addition to, and not in place of, regular employment under the summer youth program. Prohibits summer youth program funds from being used to provide employment to any individual who fails to comply with attendance standards established by the SDA with respect to such education components. Prohibits summer youth program funds from being used to compensate or reward participants for attendance at such education components, except under specified provisions which require that a portion of matching funds be used to provide bonuses to participants for achievement of academic and functional competence. Specifies that planning for summer youth programs does not have to be conducted during the summer months. Sets forth matching fund requirements for summer youth programs. Requires each private industry council (PIC), for each program year beginning after June 30, 1987, to make available from non-Federal sources an amount for use in such programs equal to at least one and one-half percent of the amount made available under JTPA for such programs in that SDA for the applicable program year. Allows each PIC, for program years beginning July 1, 1985, and July 1, 1986, to make available such matching amounts. Limits, for any program year beginning after June 30, 1987, such matching amounts to not less than $20,000 and not more than $100,000 per SDA. Requires each PIC to notify the State of the PIC's matching amount by April 1 of the preceding program year. Requires each State, for program years beginning after June 30, 1987, to provide to each PIC an amount equal to the PIC matching amount. Allows States to provide such State matching amount from non-Federal sources or to use funds available to them under part A (Adult and Youth Programs) of title II of JTPA and under chapter 2 (Consolidation of Federal Programs for Elementary and Secondary Education) of the Educational Consolidation and Improvement Act of 1981. Requires each State, for program years beginning July 1, 1985, and July 1, 1986, to reserve one and one-half percent of its State allotment under part A, to be allocated to PICs in proportion to the matching amounts made available by such PICs for such program years. Requires that such matching amounts be used to: (1) support the education and training components of the summer youth programs; (2) provide bonuses to participants for achievement of academic and functional competence; and (3) after complying with (1) and (2), create additional employment opportunities under the summer youth programs. Allows matching amounts to be in cash or in-kind, but requires that in-kind matching amounts be in the form of state-of-the-art basic and remedial education materials and equipment suitable for use for summer youth programs for the applicable program year. Requires each SDA to maintain complete records on the improvements in academic and functional competency attained by participants in the summer youth programs. Requires that such records be compiled by reference to State and locally determined general education diploma and basic education competency requirements. Requires each SDA to submit summaries of such records to the State. Requires States to submit annual reports on such summaries to the Secretary of Labor. Directs the Secretary to include an analysis of such reports in the Secretary's annual report to the Congress on employment and training programs. Provides that a specified portion of the State allotment under JTPA which is currently available for State education programs shall also be available to carry out matching requirements for summer youth programs.
United States · United States Congress · 7 February 1985
Authorizes reduced postal rates (one-half of the usual rate) during FY 1986 and 1987 for parcels of food, medicine, or clothing sent to Poland or the Union of Soviet Socialist Republics.
United States · United States Congress · 7 February 1985
Revises Federal procedures regarding the establishment of interstate cost estimates to direct the Secretary of Transportation to apportion such estimates for construction funds and substitute highway and urban transit projects on October 1 of 1985-1988 if the Congress has not approved such estimates by that time.
United States · United States Congress · 7 February 1985
Amends the Internal Revenue Code to treat as a tax-exempt employee fringe benefit any transportation provided by an airline to parents of its employees.
United States · United States Congress · 7 February 1985
Authorizes the Black Revolutionary War Patriots Foundation to establish a memorial on Federal land in the District of Columbia to honor the courageous slaves and free black persons who gave of themselves during the American Revolution. Directs the Secretary of the Interior, with the approval of the Commission of Fine Arts and the National Capital Planning Commission, to select the site, approve the design and plans, and provide for maintenance. Prohibits the use of any Federal funds for the memorial's construction. Terminates the Foundation's authority to establish such memorial within five years from the enactment of this Act.
United States · United States Congress · 7 February 1985
Expresses the sense of the House of Representatives that no action should be taken to reduce or alter the funding for the Legal Services Corporation in any way that would reduce the availability of legal services to older individuals.
United States · United States Congress · 7 February 1985
Declares that the House of Representatives deplores the denial of the rights of Hungarians and people of other nationalities in Transylvania by the Romanian Government. Requests the President and the Secretary of State to discuss the human rights of the Hungarians in Transylvania with the Government of Romania.
United States · United States Congress · 7 February 1985
Expresses the sense of the Congress that: (1) in order to encourage private investment in developing countries, it is necessary to encourage the private sector to be involved with other nations in efforts to alleviate hunger; and (2) American institutions in the public and private sectors should jointly develop commitments and a plan to end world hunger.
United States · United States Congress · 6 February 1985
Imposes criminal penalties upon any person who knowingly uses a telecommunications device to obtain unauthorized direct access to any medical record. Provides for a fine of not more than $5,000 or imprisonment for not more than one year if no information is altered, and a fine of $25,000 or imprisonment for more than five years if such act is done with the intent to alter information in a medical record.
United States · United States Congress · 6 February 1985
Requires that funds be made available from appropriations under the Departments of Labor, Health and Human Services, and Education and Related Agencies Appropriation Act, 1985 to enable the National Institutes of Health to award 6,500 new and competing research grants in FY 1985.
United States · United States Congress · 4 February 1985
Adolescent Pregnancy and Parenthood Act of 1984 - Amends title XX (Adolescent Family Life Demonstration Projects) of the Public Health Service Act to authorize grants and projects for: (1) prenatal and postpartum care; (2) well-child infant care; (3) comprehensive family planning services to prevent unintended repeat pregnancies; and (4) educational, vocational, and other counseling services. Gives priority to under-18 year olds where the incidence of adolescent child bearing is high, where the proportion of low income and minority families is high, and where such services are most needed. Stresses the role of voluntary family support. States that services provided under this Act shall be voluntary. Directs the Secretary of Health and Human Services to: (1) establish a program data reporting system; and (2) report annually to Congress. Authorizes FY 1986 through 1988 appropriations.
United States · United States Congress · 4 February 1985
Pension Plan South African Investments Reporting Act of 1985 - Amends the Employee Retirement Income Security Act of 1974 to require each employee pension benefit plan to report annually to the Secretary of Labor describing the plan's investments in the Republic of South Africa and its administrative satellite countries, including the Transkei, Bophuthatswana, Ciske, and Venda. Prohibits, with respect to such reporting requirement: (1) any exemption for small plans; and (2) any alternative method of compliance. Sets forth provisions for civil enforcement of such reporting requirement.
United States · United States Congress · 4 February 1985
South African Labor Relations Reform Act of 1985 - Directs the Secretary of Labor to investigate: (1) South African labor practices and policies in terms of the extent to which such policies and practices vary from certain internationally accepted standards; (2) the extent to which U.S. policies can promote such standards in South Africa; and (3) the extent to which South African labor policies and practices cause the export of U.S. capital and jobs. Directs the Secretary to report on such investigation to the Congress. Lists specified statutory revisions to be analyzed in such report.
United States · United States Congress · 31 January 1985
Secondary School Basic Skills Act - Establishes a program of grants to local educational agencies (LEAs) having especially high concentrations of children from low-income families to enable such agencies to provide more effective instruction in basic skills for economically disadvantaged secondary school students. Defines "basic skills" (to include reading, communications, writing, and mathematics proficiency, as well as problem-solving comprehension, and reasoning.) Authorizes appropriations for FY 1986 through 1991. Makes certain amounts of such appropriations available for specified activities and types of grants under this Act. Makes a secondary school eligible to receive assistance under this Act for program grants only if 20 percent or more of children aged 12 to 17, inclusive, who are enrolled in such school: (1) are counted under LEA basic grant provisions of the Elementary and Secondary Education Act of 1965 (ESEA), as modified by the Education Consolidation and Improvement Act of 1981 (ECIA); or (2) qualify for a free school lunch under the National School Lunch Act of 1946. Requires that funds made available under this Act for program grants be used to develop new approaches to and carry out educational services and activities designed specifically to raise the basic skills of low-achieving disadvantaged children. Authorizes the Secretary of Education, from specified funds appropriated for program grants for FY 1985 through 1990, to make grants to enable eligible secondary schools to develop, implement, and carry out new approaches to achieving improved basic skills instruction of low-achieving economically disadvantaged secondary school students. Requires that the grant application be made on behalf of the eligible secondary school by: (1) the LEA; or (2) an institution of higher education, public agency, or private nonprofit organization if such entity will provide educational services or conduct educational activities subject to the proposal. Requires applicants to assure their participation in a national evaluation. Requires that administrators, teachers, and parents in the eligible school participate in the preparation of the proposal. Requires that the appropriate State educational agency (SEA) be provided on opportunity to review and comment on the application before submittal to the Secretary. Directs the Secretary to assure that: (1) eligible applicants represent various geographic regions of the country, including both rural and urban secondary schools within those various geographic regions; and (2) at least one demonstration grant is made in each State in each fiscal year, unless no applications are received from a State. Requires each LEA which desires to receive program grants under this Act to file with the Secretary an application containing specified assurances. Allows any eligible applicant organization to apply for a five-year grant, subject to specified restrictions, on behalf of an eligible secondary school. Sets forth requirements for such applications. Requires consultation with parents and teachers of low-achieving economically disadvantaged secondary school students in program design and implementation. Directs the Secretary, through the National Institute of Education (NIE), to annually conduct a national evaluation of the effectiveness and the implementation of program grants. Requires that such assessment results be submitted to Congress and disseminated to SEAs, LEAs, State legislatures, and Governors. Directs the Secretary, through NIE, to monitor grants and coordinate activities under this Act with other research activities conducted by NIE and through the Office of Educational Research and Improvement. Directs NIE, once program grants are awarded, to provide eligible recipients with technical assistance. Prohibits the Secretary from disapproving an LEA application without affording notice and opportunity for a hearing. Directs the Secretary to make payments as expeditiously as possible after approval of applications. Prohibits any grant from being made with respect to any eligible secondary school for more than two fiscal years unless there is: (1) an improved performance of the targeted secondary school students at the school on a nationally normed basic skills test; or (2) a decrease in the dropout rate at the school. Directs the Secretary to prescribe regulations relating to such requirement. Authorizes the Secretary to grant a waiver of such requirement for one additional academic year of programming if external conditions warrant.
United States · United States Congress · 31 January 1985
States that the President should: (1) announce to the Soviet Union and other nuclear nations that the United States will suspend testing of nuclear weapons and challenge the Soviet Union to do the same; (2) express to the diplomatic community that U.S. policy is to cease testing such weapons and that such testing will be resumed if the Soviet Union proceeds with further underground testing of such weapons; (3) ensure that upon suspension of U.S. testing the United States will make use of existing technology and equipment to verify that nuclear explosions have ceased; and (4) initiate negotiations for a permanent U.S.-Soviet test ban treaty.
United States · United States Congress · 30 January 1985
Title I: General Accounting Office Investigation and Report - Directs the General Accounting Office to investigate the situation of displaced nationals of El Salvador, including determinations of those Salvadorans in Central America, unlawfully in the United States, or returned from the United States to El Salvador. Requires a report to the Congress. Title II: Congressional Review - Provides that such report shall be referred to the appropriate committees for hearings and committee reports. Title III: Temporary Stay of Deportation - Provides for a temporary stay of detention and deportation for specified Salvadorans presently in the United States.
United States · United States Congress · 30 January 1985
Fair Tax Act of 1985 - Title I: Reduction of Individual and Corporate Tax Rates - Subtitle A: Reduction of Rates - Amends the Internal Revenue Code to revise individual tax rates. Imposes a flat tax rate of 14 percent on the taxable income of individuals. Imposes a surtax of 12 and 16 percent of the amount by which adjusted gross income exceeds specified levels. Imposes a flat tax rate of 30 percent on the taxable income of estates and trusts. Imposes a flat tax rate of 30 percent on the taxable income of corporations. Subtitle B: Increase in Personal Exemption for Taxpayer and Standard Deduction - Increases the personal exemption to $1,600 for an individual taxpayer and spouse and to $1,800 for an individual who is a head of a household. Raises the standard deduction to $6,000 in the case of a joint return or a surviving spouse or $3,000 in the case of an individual or a married individual filing a separate return. Subtitle C: Repeals Related to Reduction in Rates - Repeals provisions relating to: (1) tax tables for individuals; (2) minimum tax for tax preferences; (3) personal service corporations; (4) special averaging rules for lump-sum distributions; (5) accumulated corporate surplus; (6) personal holding companies; (7) income averaging; and (8) graduated corporate tax rates. Repeals the indexing of tax rates. Applies the trust throwback rules only to amounts distributed from foreign trusts. Title II: Base Broadening-Subtitle A: Credits - Repeals the general tax credit, the investment tax credit, the possessions tax credit and the income tax credits relating to: (1) the elderly and the permanently and totally disabled; (2) contributions to candidates for public office; (3) home purchases; (4) residential energy conservation; (5) producing fuel from a nonconventional source; (6) alcohol used as fuel; (7) increasing research activities; (8) employee stock ownership; and (9) clinical testing for certain drugs. Allows an income tax deduction for household and dependent care expenses necessary for employment. (Present law allows an income tax credit for such expenses.) Subtitle B: Exclusions - Repeals the partial income tax exclusion for interest and dividends. Repeals the exclusion for: (1) qualified transportation furnished by an employer; (2) cafeteria plans furnished by an employer; (3) dependent care assistance programs; (4) dividend reinvestment in public utilities; (5) payments to encourage mining for defenses purposes; (6) earned income of citizens living abroad; (7) certain allowances; (8) income earned from sources within possessions of the United States; and (9) income earned from sources within Puerto Rico. Treats as taxable income: (1) amounts paid by an employer for group-term life insurance; (2) unemployment compensation; (3) the annual increase in the cash surrender value of life insurance policies; (4) interest on industrial development bonds and mortgage subsidy bonds; and (5) amounts contributed by an employer to accident and health plans. Provides a limited exclusion from income for scholarships and fellowships. Imposes the surtax on the gain from the sale of a principal residence. Amends the Merchant Marine Act to repeal the tax exemption for deposits into, and withdrawals from, a capital construction fund. Subtitle C: Deductions - Repeals the deduction for two-earner married couples and the deduction for adoption expenses. Limits the amount of the interest deduction for individuals. Repeals the deduction for State and local personal property and sales taxes. Restricts the charitable contribution for corporations to 50 percent of the charitable contributions made during the year. Increases the floor on the deduction for medical and dental expenses from five percent to ten percent. Subtitle D: Repeal of Special Capital Gains Treatment - Repeals the alternative tax on capital gains for corporations and the deduction for individuals for capital gains. Limits the amount of the capital loss deduction without regard to distinctions between short term and long term capital losses. Eliminates the distinction between short-term and long-term gains and losses. Title III: Capital Cost Recovery-Subtitle A: Simplified Cost Recovery Systems - Allows individuals and corporations a deduction from gross income for a percentage of the balance in a recovery account for each year. Includes in the recovery account the cost of recovery property which is depreciable property used in a trade or business or held for the production of income which is placed in service after December 31, 1986. Establishes six classes of recovery property and specifies a class life for each. Assigns property to each class according to the class life of the property. Sets forth rules for the calculation of the recovery percentage on the basis of the class life of the property. Allows individuals and corporations a deduction for depletable property determined as a percentage of the balance in a recovery account for each year. Establishes six classes of depletable property and assigns a class life to each. Assigns a ten-year class life for oil, gas, and geothermal wells. Subtitle B: Other Changes - Repeals the income tax deductions for: (1) intangible drilling and development costs for oil, gas, and geothermal wells; (2) depreciation; (3) amortization of pollution control facilities; (4) improvements made by a lessee on a lessor's property; (5) certain depreciable assets; (6) amortization of reforestation expenditures; (7) percentage depletion; (8) development expenditures; and (9) mining and exploration expenditures. Allows a ten-year period for the amortization of construction period interest and taxes. Allows a deduction of circulation expenses for a newspaper, magazine, or other periodical ratably over a ten-year period. Excludes amounts chargeable to a capital account from such treatment. Provides for the deduction of 50 percent of tertiary injectant expenses in the taxable year and 50 percent of such expenses in the succeeding taxable year. Title IV: Miscellaneous Provisions - Subtitle A: Foreign Income - Requires an individual who owns stock in a corporation which is a controlled foreign corporation to include in income a pro rata share of the corporations's earnings and profits for such year. Reduces such amount by any amount required to be included in income by reason of the amount being foreign personal holding company income. Repeals the foreign sales corporations (FSC) provisions for taxable years beginning after December 31, 1986. Repeals the domestic international sales corporations (DISC) provisions for taxable years beginning after December 31, 1986. Subtitle B: Other Miscellaneous Provisions - Repeals the tax exemption for credit unions. Reduces the limit on benefits which may be paid to a participant under defined benefit plans and defined contribution plans. Repeals the cost-of-living adjustment for defined benefit plans. Continues the cost-of-living adjustment for purposes of calculating a participant's average compensation for his or her high three years. Requires farmers to compute their taxable income using the accrual method of accounting with the capitalization of preproduction expenses. Exempts taxpayers who do not have gross receipts exceeding $1,000,000. Requires farming syndicates to use the accrual method of accounting without regard to gross receipts. Provides that farmers who must use the accrual method cannot expense the following: (1) soil and water conservation expenditures; (2) fertilizer; and (3) expenses for clearing land. Requires the deferral of income or loss must be taken into account in determining tax liability under completed contract method of accounting. Requires that the taxpayer with adjusted gross income in excess of $100,000 must make estimated payments equal to 90 percent of current year tax. Requires the recognition of the gain or loss on distributions of property by corporations. Eliminates the special bad debt reserves of financial institutions. Title V: Effective Dates - Sets forth the effective dates for the provisions of this Act.
United States · United States Congress · 30 January 1985
Prohibits Government contracts to which cost accounting standards under the Defense Production Act of 1950 are applicable from treating the contractor's costs for facilities capital as allowable costs. Prohibits, under such contracts, facilities capital costs from being considered as incurred by the contractor. States that the cost accounting standard (4 C.F.R. 414) issued by the Cost Accounting Standards Board under the Defense Production Act of 1950, effective October 1, 1976, shall not apply to any contract for which a request for proposal is issued after enactment of this Act.
United States · United States Congress · 30 January 1985
Amends the Internal Revenue Code to provide that the use of law enforcement, fire protection, and emergency medical vehicles by government employees shall be treated as a nontaxable fringe benefit.
United States · United States Congress · 30 January 1985
Directs the President to: (1) secure from the Indochina nations a full accounting of Americans captured or missing as a result of the Vietnam conflict; and (2) work for the release of captive Americans and the return of the remains of those American servicemen and civilians who died in Southeast Asia. Requires the President to submit two reports to Congress on American POW/MIAs in Southeast Asia.
United States · United States Congress · 30 January 1985
Directs the Committee on Foreign Affairs of the House of Representatives to conduct an investigation into the murders of U.S. citizens in El Salvador and report to the House with findings and conclusions.
United States · United States Congress · 28 January 1985
Effective Schools Development in Education Act of 1985 - Amends the Elementary and Secondary Education Act of 1965 to establish a grants program to promote more effective schools and excellence in education. Authorizes appropriations for FY 1986 through 1990 for such grants program. Allows program grants to be used to: (1) promote State educational agency (SEA) and local educational agency (LEA) awareness of effective schools information through conferences at schools and district and multidistrict offices and through onsite visits to model effective schools; (2) develop and implement systems of data collection, analysis, interpretation, and communication; (3) plan, review, and revise program activities; (4) support related effective schools efforts; (5) obtain technical assistance and consultant services from regional educational laboratories, research and development centers, institutions of higher education, and other nonprofit educational organizations; (6) design, develop, and publish educational materials on effective schools programs; (7) conduct program evaluations; and (8) otherwise identify, document, and disseminate information concerning exemplary effective schools programs. Requires that program grant applications by SEAs or LEAs demonstrate that: (1) the applicant has an effective schools improvement program in effect; (2) grant funds would be used to pay not more than one-half of the cost of any program or activity; (3) grant funds would be supplementary; and (4) independent annual evaluations will be conducted and reported. Directs the Secretary of Education, in selecting grant recipients, to: (1) consider the extent to which grant funds would be used to improve schools in districts with the greatest numbers or percentages of educationally deprived children and the extent to which the applicant's ongoing effective schools program has demonstrated the capacity to improve student achievement or behavior; (2) ensure reasonable geographic distribution of grants; and (3) designate grants as being available for a period of at least one but not more than three years. Sets forth provisions for technical assistance and program evaluation. Requires the Secretary to report to the Congress by September 1, 1987.
United States · United States Congress · 24 January 1985
Civil Rights Restoration Act of 1985 - Amends the Education Amendments of 1972, the Rehabilitation Act of 1973, the Age Discrimination Act of 1975, and the Civil Rights Act of 1964 to provide a definition of the phrase "program or activity." Defines such term as all of the operations of: (1) a department or agency of a State or of a local government; (2) the entity of such State or local government that distributes Federal assistance and each such department or agency to which the assistance is extended; (3) a university or a system of higher education; (4) a local educational agency or other school system; (5) a corporation, partnership, or other private organization; or (6) any other entity consistent with the coverage provided above.
United States · United States Congress · 24 January 1985
Amends the Federal criminal code to establish penalties for damaging or destroying any cemetery, religious building, or any religious article contained in such a building or interfering with any person freely exercising his or her religion.
United States · United States Congress · 24 January 1985
Expresses the sense of the Congress that the President should: (1) ensure that U.S. officials carry out the pledge to resolve the issue of the Americans still missing and unaccounted for in Indochina; (2) work for the immediate release of any Americans still held captive and the return of the remains of those who died in Southeast Asia; and (3) make every effort to secure the further cooperation of Laos and Vietnam in resolving this issue.
United States · United States Congress · 24 January 1985
Encourages the President's efforts to achieve deep cuts in the amounts of nuclear weapons held by each nation and to establish an enduring peace. Declares that the Congress would welcome an international agreement based on specified principles providing for: (1) the staged, proportional disarmament of all nations until nonthreatening force levels are reached under effective international inspection and control; and (2) concurrent agreements (in accordance with specified principles) providing methods for the peaceful settlement of international disputes, for effective compliance during the staged disarmament process, and for effective enforcement as nonthreatening force levels are approached. Urges the President to initiate: (1) renewed consideration of the "Joint Statement of Agreed Principles for Disarmament Negotiations" ("Joint Statement") by appropriate U.S. agencies; and (2) joint United States and Soviet reconsideration of such "Joint Statement." Requests the President to: (1) transmit copies of this resolution to the heads of government of all nations and to invite them to participate in negotiations on such an international agreement; and (2) report to the Congress on the steps taken respecting this resolution and the responses received and on the U.S. reassessment of the "Joint Statement."
![Official portrait of Sen. Wirth, Timothy [D-CO]](https://www.congress.gov/img/member/w000647_200.jpg)